REFORMATION OF THE TAX RELATIONS MODEL IN UKRAINE IN CONTEXT OF EUROPEAN INTEGRATION

Abstract

Abstract. The article analyzes the current state and disadvantages of the domestic models of
tax relations in Ukraine, shows the dialectic of tax changes in the country on the way of integration
with the European Union, defines the principles and directions of transformation of the
national tax system, taking into account the need to implement a modern, competitive economic
model of Ukraine.
Ukraine and the European Union signed the economic part of the Association Agreement,
which provides for the creation of a free trade zone at the EU summit on June 27, 2014 in Brussels.
The political part of the Association Agreement EU-Ukraine was signed on 21 March of the
same year. It was the recognition of the progress made in recent years, which demonstrates the
political commitment to closer ties with the EU. For the EU, this is the commitment to support
Ukraine at every step of the way of transformation into a stable, rich democracy. But economic
integration and convergence with EU policies require from the candidate countries for accession
implementation of a number of requirements, one of which is to carry out the tax transformations
in order to harmonize domestic tax rules and laws in accordance with European
standards and norms.
Thereby, an effective system of public finance is considered as one of the main factors of dynamic
economic development. Its balanced and rational management of budgetary resources
allow the government to carry out successfully its function, form a favorable macroeconomic environment
for business and investment, as well as provide an adequate system of social protection.
Key words: taxes, economic model, the transformation of the tax system of Ukraine, tax regulation,
fiscal relations, European integration.